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Board Policies


Adoption Date: 06/22/2021

Revision History: 11/23/21(reviewed), 11/29/22 (reviewed), 10/24/23 (reviewed)

It is the responsibility of the treasurer to oversee the investment portfolio, to receive funds of the school district, to pay out the funds for expenses approved by the board, to maintain accurate accounting records for each fund, to report monthly regarding the investment portfolio and the status of each fund and to file required reports with the appropriate state agencies and other entities. It will also be the responsibility of the treasurer to work with the secretary to coordinate the financial records, the financial reports, the cash flow needs and the investment portfolio of the school district.

If the treasurer is unable or unwilling to carry out the duties required, it is the responsibility of the Board Secretary to carry out the duties of the treasurer.

The treasurer will give bond in an amount set by the board. The cost of the bond will be paid by the school district.

Policy References:

Legal Reference:    

Iowa Code §§ 12B.10; 12C; 279.3, .31-.33; 291.2-.4, .8, .11, 12, 14
281 I.A.C. 12.3(1).

Cross Reference:    

202.2      Oath of Office
206.3      Secretary 
210.1      Annual Meeting
215         Board of Directors' Records
215.E1    Board Meeting Minutes
701.1      Depository of Funds
704.3      Investments
707.2      Treasurer's Annual Report
707.3      Publication of Financial Reports

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